SHREE SANATAN ASHRAM CHARITABLE TRUST,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (4),, AMRELI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.178/Rjt/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shree Santan Ashram The I.T.O. बनाम/ Charitable Trust Ward-2(4) Vs. Shree Chamunda Temple Amreli Vankiya Bhod Khamba "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajts 7402 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)–3, Rajkot [CIT(A) in short] vide appeal no.CIT(A)-3/0685/13- 14 dated 31/03/2014 arising in the assessment order passed under s.143(3) of the Income

SHRI NANABHAI BHARVAD SEVA SAMAJ GUJRAT,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

charitable trust, also it has violated the provision of clause(ii) of sub-section (5) of section 80G of the Act and hence the assessee is not entitled to get approval u/s. 80G(5) of the Income Tax Act, therefore the assessee`s application filed in Form 10AB, u/s 80G(5)(iii) was rejected. 7. Aggrieved by the order

RAJKOT JILLA GAYATRI PARIVAR TRUST,,RAJKOT-GUJARAT vs. THE COMMR. OF INCOME TAX-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.52/Rjt/2016 ("नधा"रण वष"/Assessment Year : - ) Rajkot Jilla Gayatri Parivar The Commissioner Of बनाम/ Trust Income-Tax-I Vs. 7-Vashalinagar Rajkot Opp. Amrapali Cinema Raiya Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None (Written Submission) ""यथ" क" ओर से/Respondent By: Shri Jitendra Kumar, Cit-Dr

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order passed under section 80G(5)(vi) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") of the Commissioner of Income Tax, Rajkot-I [CIT in short] dated 11/01/2008. 2. The assessee

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), vide order dated 27.09.2023, and 29.09.2023, respectively, where the Commissioner of Income Tax (Exemption) rejected the two applications of assessee, in form 10AB

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

d) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14 at Rs.1,13,85,927/-. 31. We note that issue under consideration is squarely covered by the decision of the Co-ordinate Bench, in assessee`s own group case, in ITA No.IT(SS)A No.135/Ahd/2016, Kandla Exports Corporation, order dated 28.02.2025. The arguments

KAKADIYA PARIVARNA KULDEVI SHREE BRAHMANI KHODIYAR TRUST,AMRELI vs. THE ITO EXEMPTION, WARD(2), RAJKOT., RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes in above terms

Bench: Dr. Arjun Lal Sainiassessment Year: (2021-2022) Kakadiya Parivarna Kuldevi Sghree The Ito Exemption Brahmani Khodiyar Trust Ward-2, Rajkot. Vs. Jaysukhbhai Laljibhai Kakadiya Jarkhida, Ta. Lathi, Amreli Pan : Aadtk 1328 E (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

2. The learned ADDL/JCIT (A)-l, Pune, erred in confirming the action of the CPC, Bangalore in not giving deduction of Rs. 20,51,250/- claimed by the assessee u/s 11(I)(d) of the Act, being voluntary contribution received as corpus. 3. The learned ADDL/JCIT (A)-l, Pune, erred in confirming the action of the CPC, Bangalore

SHREE SAMAST VARIA PRAJAPATI GNATI,WAKANER, DIST. RAJKOT vs. THE PR. COMMISSIONER OF INCOME TAX (EXEMPTIONS), , AHMEDABAD

In the result, the matter is set aside to the Principal CIT with the above directions

Bench: The Actual Hearing Take P1Ace.”

D.R. Date of hearing : 29-06-2022 Date of pronouncement : 08-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal arises from order of the Principal CIT (Exemptions), Ahmedabad dated 18-09-2017, in proceedings under section 12AA of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised the following grounds of appeal

SHREE GAMARA SAMAJIK SEVA MANDAL,,SURENDRANAGAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS),, AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Assessee against the order dated 29.09.2015 passed by the CIT(Exemptions), Ahmedabad for the Assessment Year 2014-15. 2. The Assessee has raised the following grounds of appeal: “1. The Ld. CIT has erred in law and facts in rejecting application for registration u/s.12A filed